Published
08/11/2026, 12:13The Cabinet of Ministers of Kyrgyzstan has approved new regulations governing auditing activities. Resolution No. 536 of 10 August sets out additional requirements for auditors and the procedure for their inclusion in the unified state register.
In particular, an auditor must be a permanent employee of an audit firm and a member of a professional auditing association. To be included in the register, auditors will also be required to provide a document certifying that they have no outstanding or unspent criminal convictions for serious or particularly serious offences, economic crimes or abuse of office. Furthermore, they must provide evidence of a positive assessment of their business and professional qualities from parties involved in commercial transactions, including a professional auditing association.
The amendments also provide for the digitisation of the state register of auditors, audit organisations and professional audit associations. Documents may now be submitted not only on paper but also in digital format, including via automated information systems.
A separate resolution regulates the operations of audit firms authorised to audit public-interest entities and large enterprises. Such firms are given the option to voluntarily withdraw from the relevant register and transfer to the general register of audit firms.
The new rules also permit the application of amendments to international financial reporting standards prior to their official publication in Kyrgyzstan, provided that information regarding these amendments is disclosed in the notes to the financial statements.
The decree will come into force 15 days after its official publication.
